Results 331 to 340 of about 1,842,464 (381)

The Effect of Value Added Tax on Economic Growth of Nigeria

, 2021
This study analyzed empirically the impact of Value Added Tax (VAT) on economic growth in Nigeria from 1994-2018.Data was collected from Central Bank of Nigeria (CBN) statistical bulletin.
M. Mukolu, B. Ogodor
semanticscholar   +1 more source

Does a Value‐Added Tax Increase Economic Efficiency?

Economic Inquiry, 2020
Theory predicts that a value‐added tax (VAT) is an efficient tax system, which is one of the primary reasons for its rapid adoption worldwide. However, there is little empirical evidence supporting this prediction, especially for developing countries.
Bibek Adhikari
semanticscholar   +1 more source

Forensic accounting, socio-economic factors and value added tax evasion in emerging economies: evidence from Jordan

Journal of Financial Reporting & Accounting
Purpose This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT) evasion.
A. Alshira’h, M. Alshirah, A. A. L. Khassawneh   +2 more
semanticscholar   +1 more source

23. Value Added Tax

2016
This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with HMRC. He must then account to HMRC for VAT on all taxable supplies made.
J. Scott Slorach, Jason Ellis
openaire   +1 more source

Tax on tourism in Europe: Does higher value-added tax (VAT) impact tourism demand in Europe?

, 2020
Does higher value-added tax (VAT) impact tourism demand in Europe? The research provides unique World Bank data estimation of the marginal and nominal effects on the number of tourists visiting Europe.
Helga Kristjánsdóttir
semanticscholar   +1 more source

Value-Added Tax: Onward and Upward? [PDF]

, 2011
Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the perspectives of tax theory, policy and tax administration ...
Jorge Martinez-Vazquez, Richard M. Bird
openaire   +3 more sources

The Role of Withholding in the Self-Enforcement of a Value-Added Tax: Evidence from Pakistan

Review of Economics and Statistics, 2020
I leverage the staggered rollout of VAT in Pakistan to document the role of withholding mechanism in the self-enforcement of a VAT. Focusing on firms already in the tax net, I see how their outcomes respond when the tax is extended upward to ...
Mazhar Waseem
semanticscholar   +1 more source

Value-Added Tax*

United Nations Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries, 2019
Pablo Artagaveytia, Gabriel Gotlib
openaire   +3 more sources

Business Tax and Value Added Tax

2020
To readers from other jurisdictions the idea of a separate tax for goods and services may seem strange, however it is important to remember the context in which the Chinese taxes were promulgated. Although the taxes were newly enacted they were influenced by those who had been educated in a highly socialist orthodoxy which less than 11 years previously
Giorgio Riccardi, Lorenzo Riccardi
openaire   +2 more sources

23. Value Added Tax

2017
This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with Her Majesty’s Revenue and Customs (HMRC). He must then account to HMRC for VAT on all taxable supplies made.
J. Scott Slorach, Jason Ellis
openaire   +2 more sources